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2022 (3) TMI 16 - HC - CustomsLevy of ADD - determination on the non-injurious price - extraordinary transactions due to COVID pandemic situation - It is the contention of the petitioners that the Covid19 pandemic period for the purpose of all activities including commercial activities may contain factual and circumstantial inputs which may be at a variance compared to such factual and circumstantial inputs pertaining to a normal period - HELD THAT:- It is the apprehension of the petitioners that the disclosure statement dated 02.02.2022 in the manner as it exists as on today, if leads to a final determination on the non-injurious price which may ultimately be the basis for imposition of the anti dumping duty and which would remain in force for a period of five years since its determination would adversely affect the petitioners inasmuch as the duty imposed may be on the basis of certain factual and circumstantial inputs which were at a variance with that of what would have been for a normal period. Without expressing any view on the merit of such claim, if certain factual and circumstantial inputs pertaining to the Covid19 pandemic period which may be at a variance from the inputs that may have been in the normal period are made the basis for the final determination of the non-injurious price as well as the consequential anti dumping duty that may be imposed may be incorrect. The petitioners claim that they have already submitted a representation dated 09.02.2022 before the designated authority on the issue as to whether any incorrect factual and circumstantial inputs were made the basis of arriving at the disclosure statement. As incorporation of incorrect factual and circumstantial inputs to arrive at the non injurious price may lead to an incorrect imposition of anti dumping duty, the interest of justice would be met on the designated authority giving a due consideration to such representation of the petitioner and pass a reasoned order thereon - It is stated that some of the issues pertaining to the factual and circumstantial inputs which otherwise are provided by the domestic industry can also be verified from the contemporary data on the same transaction which may be available with the GST department and in order to arrive at a correct factual determination, such data may also be taken into consideration. The reasoned order as required be passed as expeditiously as possible so that the process initiated under the law is not inhibited in any manner. In doing so, if necessity arises, the respondent No.3 may also be given an opportunity to substantiate their version for the factual and circumstantial inputs - petition disposed off.
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